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2011 (9) TMI 350 - AT - Central ExciseNotification 58/97-CE dated 1.9.97 - input used by the appellant were procured from a manufacturer who was subject to compounding levy under section 3 A of Central Excise Act 1944 did not pay the duty duly and claim of suffering of duty on those goods was found to be not in consonance with the Notification hence, disallowed the claim - Input in question was not in dispute which enjoyed deemed credit having fallen into the class of the goods - relied on two certificate issued by Superintendant of Central Excise - violation of conditions of the Notification for no declaration of payment of duty when the invoices were issued - Decided that invoke sub-rule 4 of Rule 57 I of Central Excise Rules 1944 sub-rule there should necessarily be a finding about presence of ingredients of evasion prescribed therein - Finding no existence of ingredients of any intention to evade duty, the appellant gets total relief in respect of penalties - Appeal partly allowed.
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